Audit and economical analysis

Structure of labor costs

 

a) In the event that the business entity has a production capacity, which is calculated based on the executed pricing, tariff rates and official salaries in accordance with forms and systems of labor remuneration received by the undertaking, payments incentive provided for in the Regulations on award of the business entity         

b) Advantage rates and premiums for professional skills and coaching.         

c) Compensation payments related to working conditions and working conditions         

d) Payment for days off (days off for excessive working hours), given to employees during work time, overtime and other cases specified by legislation,         

e) Payment for unused time         

f) payment for work of non-resident employees in contracts with civil-legal entities, if they pay for the work done with the employees of the accounting entity, the Contract Agreement also applies to this Agreement.          

g) Other types of payments, which are included in the cost of remuneration of workers involved in the production process in accordance with the established procedure         

а) mandatory deductions in the form of earnings in the form of wages by the norms established by the legislation            

b) contributions to non-government pension funds and insurance premiums (contributions) on voluntary insurance,